KPMG reports: Alabama, Arizona, Indiana

KPMG reports: Alabama, Arizona, Indiana

KPMG’s This Week in State Tax—produced weekly by KPMG’s State and Local Tax practice—focuses on recent state and local tax developments and features a series of short podcasts presented by KPMG tax professionals. Text of the podcasts is also available.

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This week’s edition includes discussions of the following topics (listen to the podcasts; to read text, click on the links below).

 

  • Alabama: House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.
  • Arizona: The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.
  • Arizona: A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).
  • Indiana: The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.

 

  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
  • Alabama - House Bill 142—which would implement mandatory unitary combined reporting—was introduced in the Alabama legislature, and if enacted, combined reporting would be expected to raise an additional $20 million annually.




  • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




  • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




  • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
    • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




    • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




    • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
     
    • Arizona - The Arizona Court of Appeals concluded that software (and related maintenance) used in newspaper publishing—the software was used in the layout, formatting, and typesetting functions—was used “directly” in the manufacturing of newspapers and qualified for the manufacturing exemption.




    • Arizona - A tax recovery (amnesty) program will run from September 1, 2015, through October 31, 2015, and apply to all taxes administered by the Arizona Department of Revenue (except luxury tax and withholding tax).




    • Indiana - The Indiana Department of Revenue, in a “letter of findings,” concluded that the taxpayer’s separate return failed to fairly reflect the taxpayer’s Indiana income and that the Department could forcibly combine the taxpayer and certain affiliates, despite a transfer pricing study.
     

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